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NEW ERA IN BLOCKCHAIN TECHNOLOGY AND BETTER ACCOUNTING INFORMATION

Yıl 2022, Cilt: 15 Sayı: 2, 437 - 461, 01.07.2022

Erkin Nevzat Güdelci

https://doi.org/10.29067/muvu.1012664

Öz

The magnitude of the potential blockchain has been so powerful that the way of doing business in all sectors could change dramatically. The nature of blockchain seems well suited to meeting the needs of accounting as well. If the potentials offered by blockchain can be fully realized, today’s accounting practices are likely to change drastically in a way we have never seen before. In this study, it is tried to determine what kind of impact the blockchain holds for the future of accounting and auditing. “Decentralization” and “triple entry accounting” are revolutionary features blockchain could bring for accounting. In this study, it is understood that these changes seem theoretically possible, but not easy to use them effectively, because it turned out that there are many large and small obstacles ahead that had to be overcome before we could say full adoption of blockchain in accounting. It looks like there is a long way to go, at least for near future. However, considering the magnitude of innovative impact that blockchain will generate, it seems it is worth putting necessary effort in action to overcome these obstacles for high standards in accounting.

Anahtar Kelimeler

Blockchain Triple Entry Accounting Smart Contracts Accounting 4.0 Reliable Accounting Data

Kaynakça

  • Jaoude, A.J. & Saade, R. G. (2019). Blockchain applications–usage in different domains. IEEE Access, 10, 45360 – 45381
  • ACCA (2020). Blockchain: is it still the great accountancy disruptor. Retrieved from https://www.accaglobal.com /pk/en/student/sa/features/blockchain.html
  • Agbo, C. C., Mahmoud, Q. H., & Eklund, J. M. (2019). Blockchain technology in healthcare: A systematic review. Healthcare, 7(2), 1-30
  • Ahl, A., Yarime, M., Chopra, S., Nallapaneni, M. K., Tanaka, K., & Sagawa, D. (2019). Exploring blockchain and new ways forward in the energy sector: A case study in Japan. Applied Energy Symposium, Boston, USA, retrieved from http://www.energy-proceedings.org
  • AICPA & CPA (2017). Blockchain technology and its potential impact on the audit and assurance profession. Retrieved from https://www.cpacanada.ca/-/media/site/business-and-accounting-resources/docs
  • Al-Jaroodi, J., & Mohamed, N. (2019). Blockchain in industries: A survey. IEEE Access, (7), 36500-36515.
  • Bajwa, N., Prewett, K., & Shavers, C. L. (2020). Is your supply chain ready to embrace blockchain? Corporate Accounting & Finance. Retrieved from https://doi.org/10.1002/jcaf.22423
  • Bonyuet, D. (2020). Overview and impact of blockchain on auditing. International Journal of Digital Accounting Research, (20), 31-43.
  • Corkery, M., & Popper, N. (2018, September 24). From farm to blockchain: Walmart tracks its lettuce. The New York Times. Retrieved from https://www.nytimes.com/2018/09/24/
  • CPA. (2016). Tecnological Disruption of Capital Markets and Reporting. An Introduction to the Blockchain. Retrieved from https://www.cpacanada.ca/-/media/site/business-and-accounting-resources/docs/
  • Crosby, M., Pattanayak, P., Verma, S., & Kalyanaraman, V. (2016). Blockchain technology: Beyond bitcoin. Applied Innovation, (2). 6-10.
  • Dai, J., Wang, Y., & Vasarhelyi, M. A. (2017). Blockchain: an emerging solution for fraud prevention. The CPA Journal, 87(6), 12-14.
  • Deloitte. (2017). The future of blockchain: Applications and implications of distributed ledger technology. Chartered Accountants Australia and New Zealand. Retrieved from https://www2.deloitte.com/content/dam/
  • Dickson, B. (2016, November 25). Blockchain has the potential to revolutionize the supply chain. Techcrunch. [web post]. Retrieved from https://techcrunch.com/2016/11/24/blockchain-has-the-potential-to-revolutionize-the-supply-chain/
  • Fanning, K., & Centers, D. P. (2016). Blockchain and its coming impact on financial services. Journal of Corporate Accounting & Finance, 27(5), 53-57.
  • Fullana, O., & Ruiz, J. (2021). Accounting information systems in the blockchain era. International Journal of Intellectual Property Management, 11(1), 63-80.
  • Fuller, S. H., & Markelevich, A. (2020). Should accountants care about blockchain? Journal of Corporate Accounting & Finance, 31(2), 34-46.
  • George, K., & Patatoukas, P.N. (2020). The Blockchain Evolution and Revolution of Accounting. Financial Accounting eJournal. Retrieved from https://dx.doi.org/10.2139/ssrn.3681654
  • George, R. P., Peterson, B. L., Yaros, O., Beam, D. L., Dibbell, J. M., & Moore, R. C. (2019). Blockchain for business. Journal of Investment Compliance. 20(1), 17-21.
  • Hanada, Y., Hsiao, L., & Levis, P. (2018). Smart contracts for machine-to-machine communication: Possibilities and limitations. 2018 IEEE International Conference on Internet of Things and Intelligence System (IOTAIS). 130-136. Bali, Indonesia
  • Hoy, M. B. (2017). An introduction to the blockchain and its implications for libraries and medicine. Medical reference services quarterly, 36 (3), 273-279.
  • Hughes, A., Park, A., Kietzmann, J., & Archer-Brown, C. (2019). Beyond bitcoin: What blockchain and distributed ledger technologies mean for firms. Business Horizons, 62(3), 273-281.
  • Ibañez, J. I., Bayer, C. N., Tasca, P., & Xu, J. (2021). The efficiency of single truth: triple-entry accounting. SSRN. 1-83. Retrieved from http://dx.doi.org/10.2139/ssrn.3770034
  • Inghirami, I. E. (2019). Accounting information systems in the time of blockchain. ITAIS 2018 Conference 1-16. Pavia
  • Joo, M. H., Nishikawa, Y., & Dandapani, K. (2019). Cryptocurrency, a successful application of blockchain technology. Managerial Finance. 46(6), 715-733
  • Kasthala, V. (2019). Blockchain key characteristics and the conditions to use it as a solution. Medium. Retrieved from https://medium.com/swlh/blockchain-characteristics-and-its-suitability-as-a-technical-solution-bd65fc2c1ad1
  • Ko, T., Lee, J., & Ryu, D. (2018). Blockchain technology and manufacturing industry: Real-time transparency and cost savings. Sustainability, 10 (11). 1-17.
  • Liu, M., Wu, K., & Xu, J. (2019). How will blockchain technology impact auditing and accounting? permissionless vs. permissioned blockchain. ERN: Technology (Topic), 13(2), 19-29
  • Negara, E. S., Hidyanto, A. N., Andryani, R., & Erlansyah, D. (2021). A survey blockchain and smart contract technology in government agencies. IOP Conference Series: Materials Science and Engineering, Jakarta, Indenosia.
  • Peck, M. (2015, July 1). The future of the web looks a lot like the Bitcoin blockchain. [web post] Retrieved from http://spectrum.ieee.org/computing/networks/the-future-of-the-web-looks-a-lot-like-bitcoin
  • Peters, G. W., & Panayi, E. (2016). Understanding modern banking ledgers through blockchain technologies: Future of transaction processing and smart contracts on the internet of money. Banking beyond banks and money. New Economic Windows. 239-278 Retrieved from https://doi.org/10.1007/978-3-319-42448-4_13
  • Pons, J. (2017). Blockchains and smart contracts in the culture and entertainment business. Réalités industrielles. Retrieved from http://www.annales.org/ri/2017/english/RI17_19Pons.pdf
  • Prokofieva, M., & Miah, S. J. (2019). Blockchain in healthcare. Australasian Journal of Information Systems. (23), 1-22.
  • Rahmadika, S., Ramdania, D. R., & Harika, M. (2019). A blockchain approach for the future renewable energy transaction. Journal of Physics: Conference Series. Medan, Indenosia.
  • Schmitz, J., & Leoni, G. (2019). Accounting and auditing at the time of blockchain technology: a research agenda. Australian Accounting Review, 29(2), 331-342.
  • Swan, M. (2015). Blockchain: Blueprint for a new economy. Sebastopol: O'Reilly Media, Inc.
  • Tan, B. S., & Low, K. Y. (2019). Blockchain as the database engine in the accounting system. Australian Accounting Review, 29(2), 312-318.
  • Thibault, N. D. (2018). Book Review “The truth machine: The blockchain and the future of everything” – Michael J. Casey and Paul Vigna., New York: St. Martin’s Press.
  • Tyra, J. M. (2014, Febuary 10). Triple entry bookkeeping with bitcoin. Bitcoin Magazine. Retrieved from https://bitcoinmagazine.com/business/triple-entry-bookkeeping-bitcoin-1392069656
  • Yermack, D. (2017). Corporate governance and blockchains. Review of finance, 21(1), 7-31.
  • Mc Comb II. J.M., & Smalt, S. W. (2018). The rise of blockchain technology and its potential for improving the quality of accounting information. vb. Journal of Finance and Accountancy. 23 1-7
  • Pilkington, M. (2016). Blockchain technology: principles and applications. Research Handbook on Digital Transformations. Cheltenham, UK: Edward Elgar Publishing
  • Jun L., Zhiqi S., & Chunyan M. (2017). Using blockchain technology to build trust in sharing lorawan iot. 2nd International Conference on Crowd Science and Engineering (ICCSE'17), New York, USA, 38–43
  • Soldner, P. H. E. (2019). Examining and Evaluating Potential Blockchain Applications in Manufacturing and R&D (Unpublished thesis). Department of Engineering Sciences, Uppsala University, Sweden
  • Jain, V. N., & Mishra, D. (2018). Blockchain for supply chain and manufacturing industries and future it holds. International Journal of Engineering Research, 7(9), 32-39.
  • Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment and Tunisian firm performance. International Journal of Digital Accounting Research, 13. 1-35
  • Cai, C. W. (2021). Triple‐entry accounting with blockchain: How far have we come? Accounting & Finance, 61(1), 71-93.
  • Desplebin, O., Lux, G. and Petit, N. (2019), “Comprendre la blockchain: quels impacts pour la comptabilite et ses metiers?”, Association Francophone de Comptabilite, 2(5), 5-23.
  • Psaila, S. (2017). Blockchain: A game changer for audit processes, Deloitte. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/mt/Documents
  • Riumkin, I. (2017). Blockchain – a new accounting paradigm: Implications for credit risk management (Master Thesis, Umea University, Faculty of Social Sciences, Sweden). http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-136867
  • ICAEW (2018). Blockchain and the future of accountancy. Retrieved from https://www.icaew.com/-/media/corporate/files/technical/technology/thoughtleadership/ blockchain-and-the-future-of-accountancy.ashx
  • EY (2017). Blockchain How this technology could impact the CFO. Retrieved from https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tmt/tmt-pdfs/ey-blockchain-how-this-technology-could-impact-the-cfo.pdf?download
  • Sinha, S. (2020). Blockchain - opportunities and challenges for accounting professionals. Journal of Corporate Accounting & Finance, 31(2), 65-67.
  • Chang, V., Baudier, P., Zhang, H., Xu, Q., Zhang, J., & Arami, M. (2020). How Blockchain can impact financial services - The overview, challenges and recommendations from expert interviewees. Technological forecasting and social change, 158, Retrieved from https://doi.org/10.1016/j.techfore.2020.120166

BLOCKCHAIN TEKNOLOJİSİNDE YENİ DÖNEM VE DAHA İYİ MUHASEBE BİLGİSİ

Yıl 2022, Cilt: 15 Sayı: 2, 437 - 461, 01.07.2022

Erkin Nevzat Güdelci

https://doi.org/10.29067/muvu.1012664

Öz

Blockchain’nin sahip olduğu potansiyelin büyüklüğü düşünüldüğünde, tüm sektörlerdeki iş yapma süreçlerinin bu yenilikten büyük ölçüde etkilenebileceği düşünülmektedir. Blockchain sisteminin, muhasebenin ihtiyaçlarını uygun şekilde karşılayabilecek bir yapıda olduğu da görülmektedir. Eğer blockchain ile beklenen değişiklikler sağlanabilir ise günümüz muhasebe uygulamalarının hiç görülmedik şekilde değişmesi söz konusu olabilecektir. Bu çalışmada, blockchain’nin, geleceğin muhasebe ve denetim faaliyetleri üzerine ne türden etkiler yaratabileceği belirlenmeye çalışılmıştır. Blockchain’nin getireceği “Üçlü kayıt sistemi” ve “merkezi olmayan yapı” muhasebeyi derinden etkileyebilecek devrimsel özelliklerdir. Çalışmamızda, bu özelliklerin teorik olarak uygulanmasının mümkün olduğu, ancak bunları etkin olarak kullanabilmenin ise kolay olmadığı anlaşılmaktadır. Blockchain’nin muhasebe alanındaki tam adaptasyonundan söz edebilmek için, çalışmada belirttiğimiz birçok küçük ve büyük engelin ortadan kaldırılması gerekmektedir. Yolun başında olmamıza rağmen, blockchain’nin yaratacağı yenilikçi etkinin büyüklüğü düşünüldüğünde, gerekli olan çabanın zaman içerisinde gösterilmesi ve ortaya çıkabilecek olan tüm sorunların ortadan kaldırılmaya çalışılmasının önemli olduğu açıktır.

Anahtar Kelimeler

Blockchain Üçlü Kayıt Sistemi Akıllı Sözleşmeler Muhasebe 4.0 Güvenilir Muhasebe Bilgisi

Kaynakça

  • Jaoude, A.J. & Saade, R. G. (2019). Blockchain applications–usage in different domains. IEEE Access, 10, 45360 – 45381
  • ACCA (2020). Blockchain: is it still the great accountancy disruptor. Retrieved from https://www.accaglobal.com /pk/en/student/sa/features/blockchain.html
  • Agbo, C. C., Mahmoud, Q. H., & Eklund, J. M. (2019). Blockchain technology in healthcare: A systematic review. Healthcare, 7(2), 1-30
  • Ahl, A., Yarime, M., Chopra, S., Nallapaneni, M. K., Tanaka, K., & Sagawa, D. (2019). Exploring blockchain and new ways forward in the energy sector: A case study in Japan. Applied Energy Symposium, Boston, USA, retrieved from http://www.energy-proceedings.org
  • AICPA & CPA (2017). Blockchain technology and its potential impact on the audit and assurance profession. Retrieved from https://www.cpacanada.ca/-/media/site/business-and-accounting-resources/docs
  • Al-Jaroodi, J., & Mohamed, N. (2019). Blockchain in industries: A survey. IEEE Access, (7), 36500-36515.
  • Bajwa, N., Prewett, K., & Shavers, C. L. (2020). Is your supply chain ready to embrace blockchain? Corporate Accounting & Finance. Retrieved from https://doi.org/10.1002/jcaf.22423
  • Bonyuet, D. (2020). Overview and impact of blockchain on auditing. International Journal of Digital Accounting Research, (20), 31-43.
  • Corkery, M., & Popper, N. (2018, September 24). From farm to blockchain: Walmart tracks its lettuce. The New York Times. Retrieved from https://www.nytimes.com/2018/09/24/
  • CPA. (2016). Tecnological Disruption of Capital Markets and Reporting. An Introduction to the Blockchain. Retrieved from https://www.cpacanada.ca/-/media/site/business-and-accounting-resources/docs/
  • Crosby, M., Pattanayak, P., Verma, S., & Kalyanaraman, V. (2016). Blockchain technology: Beyond bitcoin. Applied Innovation, (2). 6-10.
  • Dai, J., Wang, Y., & Vasarhelyi, M. A. (2017). Blockchain: an emerging solution for fraud prevention. The CPA Journal, 87(6), 12-14.
  • Deloitte. (2017). The future of blockchain: Applications and implications of distributed ledger technology. Chartered Accountants Australia and New Zealand. Retrieved from https://www2.deloitte.com/content/dam/
  • Dickson, B. (2016, November 25). Blockchain has the potential to revolutionize the supply chain. Techcrunch. [web post]. Retrieved from https://techcrunch.com/2016/11/24/blockchain-has-the-potential-to-revolutionize-the-supply-chain/
  • Fanning, K., & Centers, D. P. (2016). Blockchain and its coming impact on financial services. Journal of Corporate Accounting & Finance, 27(5), 53-57.
  • Fullana, O., & Ruiz, J. (2021). Accounting information systems in the blockchain era. International Journal of Intellectual Property Management, 11(1), 63-80.
  • Fuller, S. H., & Markelevich, A. (2020). Should accountants care about blockchain? Journal of Corporate Accounting & Finance, 31(2), 34-46.
  • George, K., & Patatoukas, P.N. (2020). The Blockchain Evolution and Revolution of Accounting. Financial Accounting eJournal. Retrieved from https://dx.doi.org/10.2139/ssrn.3681654
  • George, R. P., Peterson, B. L., Yaros, O., Beam, D. L., Dibbell, J. M., & Moore, R. C. (2019). Blockchain for business. Journal of Investment Compliance. 20(1), 17-21.
  • Hanada, Y., Hsiao, L., & Levis, P. (2018). Smart contracts for machine-to-machine communication: Possibilities and limitations. 2018 IEEE International Conference on Internet of Things and Intelligence System (IOTAIS). 130-136. Bali, Indonesia
  • Hoy, M. B. (2017). An introduction to the blockchain and its implications for libraries and medicine. Medical reference services quarterly, 36 (3), 273-279.
  • Hughes, A., Park, A., Kietzmann, J., & Archer-Brown, C. (2019). Beyond bitcoin: What blockchain and distributed ledger technologies mean for firms. Business Horizons, 62(3), 273-281.
  • Ibañez, J. I., Bayer, C. N., Tasca, P., & Xu, J. (2021). The efficiency of single truth: triple-entry accounting. SSRN. 1-83. Retrieved from http://dx.doi.org/10.2139/ssrn.3770034
  • Inghirami, I. E. (2019). Accounting information systems in the time of blockchain. ITAIS 2018 Conference 1-16. Pavia
  • Joo, M. H., Nishikawa, Y., & Dandapani, K. (2019). Cryptocurrency, a successful application of blockchain technology. Managerial Finance. 46(6), 715-733
  • Kasthala, V. (2019). Blockchain key characteristics and the conditions to use it as a solution. Medium. Retrieved from https://medium.com/swlh/blockchain-characteristics-and-its-suitability-as-a-technical-solution-bd65fc2c1ad1
  • Ko, T., Lee, J., & Ryu, D. (2018). Blockchain technology and manufacturing industry: Real-time transparency and cost savings. Sustainability, 10 (11). 1-17.
  • Liu, M., Wu, K., & Xu, J. (2019). How will blockchain technology impact auditing and accounting? permissionless vs. permissioned blockchain. ERN: Technology (Topic), 13(2), 19-29
  • Negara, E. S., Hidyanto, A. N., Andryani, R., & Erlansyah, D. (2021). A survey blockchain and smart contract technology in government agencies. IOP Conference Series: Materials Science and Engineering, Jakarta, Indenosia.
  • Peck, M. (2015, July 1). The future of the web looks a lot like the Bitcoin blockchain. [web post] Retrieved from http://spectrum.ieee.org/computing/networks/the-future-of-the-web-looks-a-lot-like-bitcoin
  • Peters, G. W., & Panayi, E. (2016). Understanding modern banking ledgers through blockchain technologies: Future of transaction processing and smart contracts on the internet of money. Banking beyond banks and money. New Economic Windows. 239-278 Retrieved from https://doi.org/10.1007/978-3-319-42448-4_13
  • Pons, J. (2017). Blockchains and smart contracts in the culture and entertainment business. Réalités industrielles. Retrieved from http://www.annales.org/ri/2017/english/RI17_19Pons.pdf
  • Prokofieva, M., & Miah, S. J. (2019). Blockchain in healthcare. Australasian Journal of Information Systems. (23), 1-22.
  • Rahmadika, S., Ramdania, D. R., & Harika, M. (2019). A blockchain approach for the future renewable energy transaction. Journal of Physics: Conference Series. Medan, Indenosia.
  • Schmitz, J., & Leoni, G. (2019). Accounting and auditing at the time of blockchain technology: a research agenda. Australian Accounting Review, 29(2), 331-342.
  • Swan, M. (2015). Blockchain: Blueprint for a new economy. Sebastopol: O'Reilly Media, Inc.
  • Tan, B. S., & Low, K. Y. (2019). Blockchain as the database engine in the accounting system. Australian Accounting Review, 29(2), 312-318.
  • Thibault, N. D. (2018). Book Review “The truth machine: The blockchain and the future of everything” – Michael J. Casey and Paul Vigna., New York: St. Martin’s Press.
  • Tyra, J. M. (2014, Febuary 10). Triple entry bookkeeping with bitcoin. Bitcoin Magazine. Retrieved from https://bitcoinmagazine.com/business/triple-entry-bookkeeping-bitcoin-1392069656
  • Yermack, D. (2017). Corporate governance and blockchains. Review of finance, 21(1), 7-31.
  • Mc Comb II. J.M., & Smalt, S. W. (2018). The rise of blockchain technology and its potential for improving the quality of accounting information. vb. Journal of Finance and Accountancy. 23 1-7
  • Pilkington, M. (2016). Blockchain technology: principles and applications. Research Handbook on Digital Transformations. Cheltenham, UK: Edward Elgar Publishing
  • Jun L., Zhiqi S., & Chunyan M. (2017). Using blockchain technology to build trust in sharing lorawan iot. 2nd International Conference on Crowd Science and Engineering (ICCSE'17), New York, USA, 38–43
  • Soldner, P. H. E. (2019). Examining and Evaluating Potential Blockchain Applications in Manufacturing and R&D (Unpublished thesis). Department of Engineering Sciences, Uppsala University, Sweden
  • Jain, V. N., & Mishra, D. (2018). Blockchain for supply chain and manufacturing industries and future it holds. International Journal of Engineering Research, 7(9), 32-39.
  • Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment and Tunisian firm performance. International Journal of Digital Accounting Research, 13. 1-35
  • Cai, C. W. (2021). Triple‐entry accounting with blockchain: How far have we come? Accounting & Finance, 61(1), 71-93.
  • Desplebin, O., Lux, G. and Petit, N. (2019), “Comprendre la blockchain: quels impacts pour la comptabilite et ses metiers?”, Association Francophone de Comptabilite, 2(5), 5-23.
  • Psaila, S. (2017). Blockchain: A game changer for audit processes, Deloitte. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/mt/Documents
  • Riumkin, I. (2017). Blockchain – a new accounting paradigm: Implications for credit risk management (Master Thesis, Umea University, Faculty of Social Sciences, Sweden). http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-136867
  • ICAEW (2018). Blockchain and the future of accountancy. Retrieved from https://www.icaew.com/-/media/corporate/files/technical/technology/thoughtleadership/ blockchain-and-the-future-of-accountancy.ashx
  • EY (2017). Blockchain How this technology could impact the CFO. Retrieved from https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tmt/tmt-pdfs/ey-blockchain-how-this-technology-could-impact-the-cfo.pdf?download
  • Sinha, S. (2020). Blockchain - opportunities and challenges for accounting professionals. Journal of Corporate Accounting & Finance, 31(2), 65-67.
  • Chang, V., Baudier, P., Zhang, H., Xu, Q., Zhang, J., & Arami, M. (2020). How Blockchain can impact financial services - The overview, challenges and recommendations from expert interviewees. Technological forecasting and social change, 158, Retrieved from https://doi.org/10.1016/j.techfore.2020.120166
Toplam 54 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Sayı
Yazarlar

Erkin Nevzat Güdelci 0000-0002-4163-7433

Yayımlanma Tarihi 1 Temmuz 2022
Gönderilme Tarihi 20 Ekim 2021
Kabul Tarihi 7 Şubat 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 15 Sayı: 2

Kaynak Göster

APA Güdelci, E. N. (2022). NEW ERA IN BLOCKCHAIN TECHNOLOGY AND BETTER ACCOUNTING INFORMATION. Journal of Accounting and Taxation Studies, 15(2), 437-461. https://doi.org/10.29067/muvu.1012664
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